Table of Contents


Abstract

EO Division Issues FY 2012 Annual Report, FY 2013 Workplan

TIGTA: Over $1 Billion in Tax Losses Due to Improper Noncash Gifts Deductions

IRS Applies Rare Preparatory Time Rule Yet Finds Related Business

IRS Omits Critical Analysis in Finding Absence of Self-Dealing

Educational Activity Not Found, Then Found

IRS Blends Commerciality, Private Benefit Doctrines (Again)

IRS Applies Associational Requirements in Denying Church Status

IRS Issues Procedural Rules for 2013

New List of Nonruling Areas

New Schedule of User Fees

IRS Updates Tax Rates, Inflation Adjustments for 2013

Taxpayer Advocate Urges “Paring” of Tax Expenditures

Other Developments

Ancillary